NEW ENGLAND SHIPWRIGHT CO. ASTILLEROS K B SA GENMAR MANUFACTURING OF KS G & L FIBERGLASS C J S ENTERPRISES INC BLUEWATER MANUFACTURING D&L PRECISION FIBREGLASS INC CHALLENGER CUSTOM MARINE INC B & N BOATS (A PARTNERSHIP) BAYLINER MARINE CORP LOST ISLAND YACHTS INC ELECTRO-MARINER CORP